STRATUM VENTURES: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
STRATUM VENTURES
Largest movements
- Receivables within one year -€16,710
down €16,710 (-3.1%), from €542,393 to €525,683
of which Other amounts receivable: -€20,352
- Reserves -€43,351
down €43,351 (-95.9%), from €45,211 to €1,860
- Other debts +€39,617
up €39,617 (+1060.9%), from €3,734 to €43,351
- Profit (loss) carried forward +€35,881
up €35,881 (+12.2%), from €294,103 to €329,984
- Short-term financial debts -€30,000
down €30,000 (-14.0%), from €215,000 to €185,000
- Tax, wage and social debts -€17,314
down €17,314 (-100.0%), from €17,314 to €0
- Gross operating margin +€108,261
up €108,261 (+109.1%), from €99,263 to €207,524
- Financial charges +€18,910
up €18,910 (+40.7%), from €46,418 to €65,328
- Financial income +€9,290
up €9,290 (+114.6%), from €8,105 to €17,395
- Depreciation -€3,024
down €3,024 (-49.9%), from €6,060 to €3,036
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €596,457 | €581,359 | -€15,098 | -2.5% |
| Fixed assets | 21/28 | €13,625 | €10,949 | -€2,676 | -19.6% |
| Tangible fixed assets | 22/27 | €13,625 | €10,949 | -€2,676 | -19.6% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €8,562 | €6,704 | -€1,858 | -21.7% |
| Furniture and vehicles | 24 | €2,713 | €1,895 | -€817 | -30.1% |
| Other tangible fixed assets | 26 | €2,350 | €2,350 | = | 0.0% |
| Current assets | 29/58 | €582,832 | €570,410 | -€12,423 | -2.1% |
| Amounts receivable within one year | 40/41 | €542,393 | €525,683 | -€16,710 | -3.1% |
| Trade receivables | 40 | €29,990 | €33,632 | +€3,642 | +12.1% |
| Other amounts receivable | 41 | €512,403 | €492,051 | -€20,352 | -4.0% |
| Cash at bank and in hand | 54/58 | €1,817 | €6,104 | +€4,287 | +236.0% |
| Deferred charges and accrued income | 490/1 | €38,623 | €38,623 | = | 0.0% |
| Total equity and liabilities | 10/49 | €596,457 | €581,359 | -€15,098 | -2.5% |
| Equity | 10/15 | €357,915 | €350,444 | -€7,471 | -2.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €45,211 | €1,860 | -€43,351 | -95.9% |
| Distributable reserves | 133 | €45,211 | €1,860 | -€43,351 | -95.9% |
| Profit (loss) carried forward | 14 | €294,103 | €329,984 | +€35,881 | +12.2% |
| Amounts payable | 17/49 | €238,543 | €230,915 | -€7,628 | -3.2% |
| Amounts payable within one year | 42/48 | €238,543 | €230,915 | -€7,628 | -3.2% |
| Financial debts | 43 | €215,000 | €185,000 | -€30,000 | -14.0% |
| Credit institutions | 430/8 | €215,000 | €185,000 | -€30,000 | -14.0% |
| Trade debts | 44 | €2,494 | €2,563 | +€69 | +2.8% |
| Suppliers | 440/4 | €2,494 | €2,563 | +€69 | +2.8% |
| Taxes, remuneration and social security | 45 | €17,314 | €0 | -€17,314 | -100.0% |
| Taxes | 450/3 | €17,314 | €0 | -€17,314 | -100.0% |
| Other amounts payable | 47/48 | €3,734 | €43,351 | +€39,617 | +1060.9% |
| Non-recurring operating income | 76A | €8,000 | €0 | -€8,000 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,060 | €3,036 | -€3,024 | -49.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €118,750 | €118,750 | = | 0.0% |
| Other operating charges | 640/8 | €976 | €1,534 | +€558 | +57.2% |
| Gross operating margin | 9900 | €99,263 | €207,524 | +€108,261 | +109.1% |
| Operating profit (loss) | 9901 | -€26,523 | €84,205 | +€110,727 | |
| Financial income | 75/76B | €8,105 | €17,395 | +€9,290 | +114.6% |
| Recurring financial income | 75 | €8,105 | €17,395 | +€9,290 | +114.6% |
| Financial charges | 65/66B | €46,418 | €65,328 | +€18,910 | +40.7% |
| Recurring financial charges | 65 | €46,418 | €65,328 | +€18,910 | +40.7% |
| Profit (loss) for the period before taxes | 9903 | -€64,836 | €36,272 | +€101,107 | |
| Income taxes | 67/77 | €422 | €391 | -€31 | -7.4% |
| Profit (loss) for the period | 9904 | -€65,258 | €35,881 | +€101,138 | |
| Profit (loss) for the period to be appropriated | 9905 | -€65,258 | €35,881 | +€101,138 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.